»Ê¹ÚÌåÓýapp

Again, day books will exist in a computerised system too.

Day books are written up from sales or purchases invoices, usually in chronological order. Returns may be noted in the book, written-up separately at the back, or relegated to a separate book. Entries are usually cross-referenced to the invoices to which they relate and the particular supplier or customer’s ledger account. Typical entries in a sales ledger (ignoring VAT) would be

December 2001	Ìý	Ìý	Ìý	Ìý
1	2	3	4	Amount £
1	G Hood	1521	H2	8,100.00
1	Newton Computers	1522	N1	2,400.00
2	Page Cycles	1523	P5	871.26

Column 1 shows the date

Column 2 shows the customer’s name

Column 3 shows the invoice number

Column 4 shows the number of the customer’s account in the sales ledger.

»Ê¹ÚÌåÓýapp double-entry is created by posting the individual items to the sales ledger accounts (Dr) and the monthly total to the sales account in the nominal ledger (Cr). »Ê¹ÚÌåÓýapp purchases day book will follow the same pattern except entries will be on the reverse side.